Auditor-General — Year ended 31 December 2022 Verified from PDF
Ministries, Departments & Agencies
Report of the Auditor-General on the Public Accounts of Ghana: Ministries, Departments and Other Agencies (MDAs)
Source: Ghana Audit Service, full report (PDF)Publisher: Ghana Audit Service
The headline number
2022 total irregularities
GH¢1.41bn
GH¢1,412,021,784.33
Change on previous year
+30.6%
From GH¢1.08bn in 2021
Largest type: Tax
88.4%
GH¢1.25bn of the total
5-year trend
Total irregularities, 2018–2022 · Part I, Table 1B (p. 6)
Show data table
| Year | Total |
|---|---|
| 2018 | GH¢5,196,043,399.94 |
| 2019 | GH¢3,008,187,888.15 |
| 2020 | GH¢2,053,176,449.85 |
| 2021 | GH¢1,080,931,937 |
| 2022 | GH¢1,412,021,784.33 |
By type of irregularity
2022
Show data table
| Type | Amount | Share |
|---|---|---|
| Tax | GH¢1,247,530,110.94 | 88.35% |
| Debts/Loans | GH¢89,744,544.88 | 6.36% |
| Cash | GH¢57,471,599 | 4.07% |
| Payroll | GH¢14,254,723.51 | 1.01% |
| Rent | GH¢2,142,523 | 0.15% |
| Contract | GH¢556,333 | 0.04% |
| Procurement/Stores | GH¢321,950 | 0.02% |
By ministry
Part I, Table 2 and Table 2 continued (pp. 11–12)
Show data table
| Institution | Total |
|---|---|
| Ministry of Finance (incl. GRA) | GH¢1,237,051,931.94 |
| Ministry of Communication | GH¢86,335,564.88 |
| Ministry of Fisheries & Aquaculture | GH¢32,170,637 |
| Ministry of Lands & Natural Resources | GH¢12,947,115 |
| Ministry of Health | GH¢12,231,056 |
| Ministry of the Interior | GH¢11,279,608 |
| Ministry of Food & Agriculture | GH¢6,024,240 |
| Other agencies | GH¢3,258,973 |
| Ministry of Education | GH¢2,788,684 |
| Ministry of Roads & Highways | GH¢2,019,843 |
| Ministry of Gender, Children & Social Protection | GH¢1,981,411 |
| Ministry of Local Government | GH¢1,036,693.51 |
| Ministry of Justice & AG's Dept. | GH¢995,190 |
| Ministry of Youth & Sports | GH¢873,406 |
| Ministry of Tourism, Arts & Culture | GH¢360,382 |
| Ministry of Trade & Industry | GH¢183,461 |
| Ministry of Foreign Affairs | GH¢167,932 |
| Ministry of Defence | GH¢102,335 |
| Ministry of Sanitation & Water Resources | GH¢94,803 |
| Ministry of Employment & Labour Relations | GH¢83,187 |
| Ministry of Information | GH¢21,767 |
| Ministry of Railway Development | GH¢14,000 |
Type history
How the mix changed, 2018–2022
Show data table
| Type | 2018 | 2019 | 2020 | 2021 | 2022 |
|---|---|---|---|---|---|
| Debts/Loans | 594,889 | 201,000 | 1,108,660,041.95 | 30,758,576 | 89,744,544.88 |
| Tax | 4,788,284,799 | 2,666,743,134.56 | 694,386,436.15 | 989,026,225 | 1,247,530,110.94 |
| Contract | 5,598,252 | 77,093 | 171,364,190.23 | 1,559,424 | 556,333 |
| Cash | 388,925,019.94 | 276,624,480.4 | 34,034,697.72 | 45,763,607 | 57,471,599 |
| Procurement/Stores | 6,823,337 | 20,604,593 | 10,667,174.6 | 511,569 | 321,950 |
| Payroll | 1,875,347 | 469,953 | 4,487,494.84 | 5,601,611 | 14,254,723.51 |
| Rent | 3,941,756 | 43,467,634.19 | 29,576,414.36 | 7,710,925 | 2,142,523 |
| Total | 5,196,043,399.94 | 3,008,187,888.15 | 2,053,176,449.85 | 1,080,931,937 | 1,412,021,784.33 |
Notable findings
Examples from the report
- Owed by 2,557 registered VAT tradersGH¢361.7m
- Rescheduled tax debt not paid by 18 oil marketing companiesGH¢327.6m
- Ministry of Communication: debts and loans in US dollars (US$10.04m)GH¢86.1m
- Cash irregularities at the Ministry of Fisheries & AquacultureGH¢31.6m
- Farm equipment paid for by the Ministry of Finance and never suppliedGH¢601,000
Notes
- Foreign-currency amounts converted at Bank of Ghana rates on 31 Dec 2022: US$1 = GH¢8.567, £1 = GH¢10.311.
- Table 1A prints cash as GH¢58,471,599 in its total column and stores as GH¢321,650; Tables 1B and 2 give GH¢57,471,599 and GH¢321,950, which reconcile to the report total and are used here.
- The ministry grand totals in Table 2 sum to GH¢436 more than the report total, likely rounding in the source.